This page is for the exact thresholds and group categories, not the general summary.
Use it to build the scope section of your legal memo and the cover sheet for the due diligence program.
Structured answer sets in this page tree.
Cited legal and guidance references.
The Directive creates three main scope routes that matter in practice: the main EU company threshold, the non-EU Union turnover threshold, and the franchising or licensing route. The current rollout dates also depend on which threshold band the company falls into.
The general EU threshold is more than 1000 employees on average and more than EUR 450 million net worldwide turnover. The same logic can apply at ultimate parent group level where the group as a whole reaches the conditions.
This is the default route most large operating groups will analyze first.
Research Copilot can take EU CSDDD (Directive (EU) 2024/1760) Scope thresholds and in scope groups from clarifying scope and applicability with cited answers to a reusable workflow inside Sorena. Teams working on EU CSDDD (Directive (EU) 2024/1760) can keep owners, evidence, and next steps aligned without copying this guide into separate documents.
Start from EU CSDDD (Directive (EU) 2024/1760) Scope thresholds and in scope groups and answer scope, timing, and interpretation questions with cited outputs.
Review your current process, evidence gaps, and next steps for EU CSDDD (Directive (EU) 2024/1760) Scope thresholds and in scope groups.
Third-country companies are tested by Union turnover rather than employee count. The main trigger is more than EUR 450 million net turnover generated in the Union in the relevant lookback period.
This is why non-EU headquartered groups with strong EU sales should not assume the Directive is only for Union incorporated companies.
The Directive separately captures companies and groups where franchising or licensing agreements in the Union create a common identity, a common business concept, and uniform business methods, with royalties above EUR 22.5 million and turnover above EUR 80 million.
This route matters for consumer brand, retail, and network models that otherwise look smaller on an employee basis.
The amended timing now has a first wave from 26 July 2028 and broader application from 26 July 2029. The first wave covers the largest EU and non-EU turnover bands. The remaining in-scope categories follow from 26 July 2029.
Use the amended dates in all planning documents and mark the original dates as superseded.